TaxTMI 
TaxTMI 
"A Person Has , Let's Say Mr A, Turnover Above 10 Crore In AY 2021-22. He Is A Trader In The Grain Market. Mr A Buys Goods From Agent I.E. Kacha Adatiya. This Agent Acquires Goods From The Different Farmers In The Gram Market. Agent Issues A Sale Bill To Mr A In Which He Charges The Cost Of The Goods, Commission And GST. Mr A Does Not Know Who The Actual Seller Is, He Only Knows The Agent. The Agent Reports Only Commission Income In His Books Of Account And The Cost Of The Goods He Charges In The Bill Gets Adjusted Against The Farmer's Payment. Hence, The Cost Of Goods is Not Turnover/Sale Income For Him. Now My Question Is From View Point Of Buyer I.E. Mr A: "Whether He Is Required To Deduct TDS U/S 194Q On Cost Of Goods Paid To The Agent? He Already Deducts TDS U/S 194H On Commission Paid To The Agent."
TDS U/S 194Q ON PURCHASE FROM KACHHA ARTIYA
03 Sep 2023 
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TDS on purchase of goods may apply to buyers, excluding commission subject to other TDS provisions.
A buyer purchasing through a commission agent must generally withhold tax on the goods value under section 194Q, excluding the commission portion which is subject to separate withholding; however, administrative guidance excludes purchases from sellers who are tax exempt (for example, agricultural income exempt under the statute), and obtaining a certificate from the agent confirming sellers' exempt status is a practical step. (AI Summary)
A buyer purchasing through a commission agent must generally withhold tax on the goods value under section 194Q, excluding the commission portion which is subject to separate withholding; however, administrative guidance excludes purchases from sellers who are tax exempt (for example, agricultural income exempt under the statute), and obtaining a certificate from the agent confirming sellers' exempt status is a practical step. (AI Summary)